Files
accounted/lib/bookkeeping/__tests__/engine.test.ts
T
Jakob WennbergandClaude Opus 4.8 88f49c0ccc fix(bookkeeping): harden correction flow and align VAT/cashflow reports (#726)
Bundles a set of bookkeeping-correctness fixes developed together.

Correction / storno flow
- correctEntry resolves (and seeds standard BAS) accounts for the
  corrected lines BEFORE writing the storno. The old order created and
  posted the storno first, then hit AccountsNotInChartError on the
  corrected lines and had to cancel it again — leaving a voided 0 kr
  storno in the chain and permanently burning a voucher number (an
  unexplained BFNAR 2013:2 gap). It now fails fast with nothing written.
- correctEntry re-points the bank transaction and underlag from the
  reversed original to the live corrected entry, so the transaction keeps
  reading as booked (and stays correctable) and the underlag travels with
  it. recordateEntry delegates both relinks to correctEntry.
- reverseEntry (engine) clears transactions.journal_entry_id for rows
  booked by the reversed entry, so a plain storno returns the bank row to
  "Att bokföra" with a re-booking affordance. The agent paths did this
  manually; the dashboard reverse route did not.
- findUnresolvableAccounts replaces findMissingActiveAccounts in the
  categorize routes: a standard BAS account merely absent from the chart
  is seeded on demand by the engine, so pre-validation must not 400 on it
  — only unknown numbers or deactivated accounts block.
- CorrectionChain dims cancelled (0 kr) entries and labels them so they
  no longer render like a live storno.

Report accuracy
- calculateVatLiability() (lib/reports/kpi.ts) is shared by the KPI route,
  the KPI xlsx export and the MCP period-summary tool, and uses the same
  26xx accounts as the momsdeklaration (ruta 49). Reverse-charge and
  import pairs (e.g. 2614 credit + 2645 debit) net to zero instead of
  inflating the receivable (#715). VAT_OUTPUT_ACCOUNTS / VAT_INPUT_ACCOUNTS
  are derived from ACCOUNT_RUTA so the widget can never drift from the
  declaration.
- Kassaflödesanalys records erhållna aktieägartillskott (2093) as a
  financing inflow and counts överkursfond (2086/2097) toward nyemission.
  2093 was previously unmapped, so any contribution broke the 19xx
  reconciliation by exactly the contributed amount (#716). Wired through
  the report type, both PDF templates, the K3 PDF, the dashboard client
  and the årsredovisning summary type.

Agent guidance
- shared-rules: describe the real Accounted correction flow (Rätta rader /
  Rätta datum / Radera verifikat, on-demand BAS backfill) so the assistant
  stops inventing flows that don't exist.
- verifikation-draft: clearer locked-period guidance.

Tests cover all of the above (storno fail-fast + seeding + relink,
reverseEntry unlink, findUnresolvableAccounts, VAT netting and the
cashflow reconciliation cases).

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
2026-06-15 10:17:44 +02:00

576 lines
20 KiB
TypeScript

import { describe, it, expect, vi, beforeEach } from 'vitest'
import { validateBalance, getSwedishLocalDate, createDraftEntry, reverseEntry } from '../engine'
import { BookkeepingDatabaseError, AccountsNotInChartError } from '../errors'
import type { CreateJournalEntryLineInput, JournalEntryStatus } from '@/types'
// Mock Supabase client for createDraftEntry/reverseEntry tests
function createMockChain(overrides: Record<string, unknown> = {}) {
const chain: Record<string, unknown> = {
select: vi.fn().mockReturnThis(),
single: vi.fn().mockResolvedValue({ data: overrides.singleData ?? null, error: overrides.singleError ?? null }),
eq: vi.fn().mockReturnThis(),
insert: vi.fn().mockReturnThis(),
update: vi.fn().mockReturnThis(),
delete: vi.fn().mockReturnThis(),
in: vi.fn().mockReturnThis(),
lte: vi.fn().mockReturnThis(),
gte: vi.fn().mockReturnThis(),
order: vi.fn().mockReturnThis(),
limit: vi.fn().mockReturnThis(),
}
return chain
}
// Mock event bus
vi.mock('@/lib/events', () => ({
eventBus: { emit: vi.fn().mockResolvedValue([]) },
}))
// Mock the on-demand BAS backfill — default: nothing seedable. Individual
// tests override per scenario.
const mockBackfill = vi.fn().mockResolvedValue([])
vi.mock('@/lib/bookkeeping/account-backfill', () => ({
backfillStandardBASAccounts: (...args: unknown[]) => mockBackfill(...args),
}))
describe('validateBalance', () => {
it('balanced entry (debit == credit) → valid: true', () => {
const lines: CreateJournalEntryLineInput[] = [
{ account_number: '1930', debit_amount: 1000, credit_amount: 0 },
{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
]
const result = validateBalance(lines)
expect(result.valid).toBe(true)
expect(result.totalDebit).toBe(1000)
expect(result.totalCredit).toBe(1000)
})
it('unbalanced entry → valid: false', () => {
const lines: CreateJournalEntryLineInput[] = [
{ account_number: '1930', debit_amount: 1000, credit_amount: 0 },
{ account_number: '3001', debit_amount: 0, credit_amount: 500 },
]
const result = validateBalance(lines)
expect(result.valid).toBe(false)
expect(result.totalDebit).toBe(1000)
expect(result.totalCredit).toBe(500)
})
it('zero amounts → valid: false (roundedDebit must be > 0)', () => {
const lines: CreateJournalEntryLineInput[] = [
{ account_number: '1930', debit_amount: 0, credit_amount: 0 },
{ account_number: '3001', debit_amount: 0, credit_amount: 0 },
]
const result = validateBalance(lines)
expect(result.valid).toBe(false)
expect(result.totalDebit).toBe(0)
expect(result.totalCredit).toBe(0)
})
it('floating point edge case (33.33 + 33.33 + 33.34) → valid: true', () => {
const lines: CreateJournalEntryLineInput[] = [
{ account_number: '1930', debit_amount: 33.33, credit_amount: 0 },
{ account_number: '1930', debit_amount: 33.33, credit_amount: 0 },
{ account_number: '1930', debit_amount: 33.34, credit_amount: 0 },
{ account_number: '3001', debit_amount: 0, credit_amount: 100 },
]
const result = validateBalance(lines)
expect(result.valid).toBe(true)
expect(result.totalDebit).toBe(100)
expect(result.totalCredit).toBe(100)
})
it('single line (only debit, no credit) → valid: false', () => {
const lines: CreateJournalEntryLineInput[] = [
{ account_number: '1930', debit_amount: 500, credit_amount: 0 },
]
const result = validateBalance(lines)
expect(result.valid).toBe(false)
})
})
describe('getSwedishLocalDate', () => {
it('returns a date string in YYYY-MM-DD format', () => {
const date = getSwedishLocalDate()
expect(date).toMatch(/^\d{4}-\d{2}-\d{2}$/)
})
it('returns a valid date', () => {
const date = getSwedishLocalDate()
const parsed = new Date(date)
expect(parsed.toString()).not.toBe('Invalid Date')
})
})
describe('createDraftEntry — cancelled status on line-insert failure', () => {
it('sets status to cancelled (not delete) when line insert fails', async () => {
const updateMock = vi.fn().mockReturnValue({ eq: vi.fn().mockResolvedValue({ error: null }) })
const supabase = {
from: vi.fn().mockImplementation((table: string) => {
if (table === 'fiscal_periods') {
return {
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { name: 'FY 2024', period_start: '2024-01-01', period_end: '2024-12-31' },
error: null,
}),
}),
}),
}),
}
}
if (table === 'journal_entries') {
return {
insert: vi.fn().mockReturnValue({
select: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { id: 'entry-1', user_id: 'user-1', status: 'draft' as JournalEntryStatus },
error: null,
}),
}),
}),
update: updateMock,
delete: vi.fn().mockReturnValue({ eq: vi.fn().mockResolvedValue({ error: null }) }),
}
}
if (table === 'journal_entry_lines') {
return {
insert: vi.fn().mockResolvedValue({ error: { message: 'Line insert failed' } }),
}
}
if (table === 'chart_of_accounts') {
return {
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
in: vi.fn().mockReturnValue({
eq: vi.fn().mockResolvedValue({
data: [{ account_number: '1930', id: 'acc-1' }, { account_number: '3001', id: 'acc-2' }],
error: null,
}),
}),
}),
}),
}
}
return createMockChain()
}),
}
await expect(
createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2024-01-01',
description: 'Test',
source_type: 'manual',
lines: [
{ account_number: '1930', debit_amount: 1000, credit_amount: 0 },
{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
],
})
).rejects.toThrow(BookkeepingDatabaseError)
// Should call update with cancelled status, NOT delete
expect(updateMock).toHaveBeenCalledWith({ status: 'cancelled' })
})
})
describe('createDraftEntry — date/period cross-validation', () => {
function buildSupabase(periodData: { name: string; period_start: string; period_end: string } | null) {
return {
from: vi.fn().mockImplementation((table: string) => {
if (table === 'fiscal_periods') {
return {
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: periodData,
error: periodData ? null : { message: 'Not found' },
}),
}),
}),
}),
}
}
if (table === 'chart_of_accounts') {
return {
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
in: vi.fn().mockReturnValue({
eq: vi.fn().mockResolvedValue({
data: [{ account_number: '1930', id: 'acc-1' }, { account_number: '3001', id: 'acc-2' }],
error: null,
}),
}),
}),
}),
}
}
if (table === 'journal_entries') {
return {
insert: vi.fn().mockReturnValue({
select: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { id: 'entry-1', status: 'draft' },
error: null,
}),
}),
}),
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { id: 'entry-1', status: 'draft', lines: [] },
error: null,
}),
}),
}),
}
}
if (table === 'journal_entry_lines') {
return {
insert: vi.fn().mockResolvedValue({ error: null }),
}
}
return createMockChain()
}),
}
}
const validLines = [
{ account_number: '1930', debit_amount: 1000, credit_amount: 0 },
{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
]
it('rejects entry date before period start', async () => {
const supabase = buildSupabase({
name: 'FY 2025',
period_start: '2025-01-01',
period_end: '2025-12-31',
})
await expect(
createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2024-12-15',
description: 'Test',
source_type: 'manual',
lines: validLines,
})
).rejects.toThrow('Entry date 2024-12-15 is outside fiscal period "FY 2025"')
})
it('rejects entry date after period end', async () => {
const supabase = buildSupabase({
name: 'FY 2025',
period_start: '2025-01-01',
period_end: '2025-12-31',
})
await expect(
createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2026-01-15',
description: 'Test',
source_type: 'manual',
lines: validLines,
})
).rejects.toThrow('Entry date 2026-01-15 is outside fiscal period "FY 2025"')
})
it('accepts entry date within period', async () => {
const supabase = buildSupabase({
name: 'FY 2025',
period_start: '2025-01-01',
period_end: '2025-12-31',
})
const result = await createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2025-06-15',
description: 'Test',
source_type: 'manual',
lines: validLines,
})
expect(result).toBeDefined()
expect(result.id).toBe('entry-1')
})
it('accepts entry date on period start boundary', async () => {
const supabase = buildSupabase({
name: 'FY 2025',
period_start: '2025-01-01',
period_end: '2025-12-31',
})
const result = await createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2025-01-01',
description: 'Test',
source_type: 'manual',
lines: validLines,
})
expect(result).toBeDefined()
})
it('accepts entry date on period end boundary', async () => {
const supabase = buildSupabase({
name: 'FY 2025',
period_start: '2025-01-01',
period_end: '2025-12-31',
})
const result = await createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2025-12-31',
description: 'Test',
source_type: 'manual',
lines: validLines,
})
expect(result).toBeDefined()
})
it('throws when fiscal period not found', async () => {
const supabase = buildSupabase(null)
await expect(
createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'nonexistent',
entry_date: '2025-06-15',
description: 'Test',
source_type: 'manual',
lines: validLines,
})
).rejects.toThrow('Fiscal period not found')
})
})
describe('JournalEntryStatus type includes cancelled', () => {
it('cancelled is a valid JournalEntryStatus value', () => {
const status: JournalEntryStatus = 'cancelled'
expect(['draft', 'posted', 'reversed', 'cancelled']).toContain(status)
})
})
describe('createDraftEntry — on-demand BAS account backfill', () => {
// Engine seeds standard BAS accounts missing from the chart instead of
// failing (June 2026 incident: 3740 öresavrundning missing → payment
// voucher dead end). Non-seedable numbers still throw.
beforeEach(() => {
mockBackfill.mockClear()
})
function buildSupabase(opts: { chartByCall: { account_number: string; id: string }[][] }) {
let chartCall = 0
return {
from: vi.fn().mockImplementation((table: string) => {
if (table === 'fiscal_periods') {
return {
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { name: 'FY 2026', period_start: '2026-01-01', period_end: '2026-12-31' },
error: null,
}),
}),
}),
}),
}
}
if (table === 'chart_of_accounts') {
const result = opts.chartByCall[Math.min(chartCall++, opts.chartByCall.length - 1)]
return {
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
in: vi.fn().mockReturnValue({
eq: vi.fn().mockResolvedValue({ data: result, error: null }),
}),
}),
}),
}
}
if (table === 'journal_entries') {
return {
insert: vi.fn().mockReturnValue({
select: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { id: 'entry-1', status: 'draft' },
error: null,
}),
}),
}),
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { id: 'entry-1', status: 'draft', lines: [] },
error: null,
}),
}),
}),
}
}
if (table === 'journal_entry_lines') {
return { insert: vi.fn().mockResolvedValue({ error: null }) }
}
return createMockChain()
}),
}
}
const LINES: CreateJournalEntryLineInput[] = [
{ account_number: '2440', debit_amount: 11231.25, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 11231 },
{ account_number: '3740', debit_amount: 0, credit_amount: 0.25 },
]
it('seeds a missing standard BAS account and proceeds', async () => {
mockBackfill.mockResolvedValue(['3740'])
const supabase = buildSupabase({
chartByCall: [
// First resolution: 3740 missing
[{ account_number: '2440', id: 'acc-1' }, { account_number: '1930', id: 'acc-2' }],
// Re-resolution after backfill: all present
[
{ account_number: '2440', id: 'acc-1' },
{ account_number: '1930', id: 'acc-2' },
{ account_number: '3740', id: 'acc-3' },
],
],
})
const entry = await createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2026-06-08',
description: 'Utbetalning leverantörsfaktura',
source_type: 'supplier_invoice_paid',
lines: LINES,
})
expect(entry.id).toBe('entry-1')
expect(mockBackfill).toHaveBeenCalledWith(expect.anything(), 'company-1', 'user-1', ['3740'])
})
it('still throws AccountsNotInChartError when the account is not seedable', async () => {
mockBackfill.mockResolvedValue([])
const supabase = buildSupabase({
chartByCall: [
[{ account_number: '2440', id: 'acc-1' }, { account_number: '1930', id: 'acc-2' }],
],
})
await expect(
createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2026-06-08',
description: 'Utbetalning leverantörsfaktura',
source_type: 'supplier_invoice_paid',
lines: LINES,
})
).rejects.toThrow(AccountsNotInChartError)
expect(mockBackfill).toHaveBeenCalledTimes(1)
})
})
describe('reverseEntry — bank transaction unlink', () => {
// After a reversal the booked bank transaction must return to "Att bokföra"
// (journal_entry_id cleared) so the user can book it again. The agent paths
// in lib/pending-operations/commit.ts did this manually; the engine now owns
// it so the dashboard reverse route behaves the same.
it('clears transactions.journal_entry_id for rows booked by the reversed entry', async () => {
const original = {
id: 'entry-1',
company_id: 'company-1',
status: 'posted',
fiscal_period_id: 'period-1',
voucher_series: 'A',
voucher_number: 7,
entry_date: '2026-02-02',
description: 'ALMI AB - Innovationslån',
source_type: 'manual',
source_id: null,
lines: [
{ account_number: '1930', debit_amount: 1000, credit_amount: 0 },
{ account_number: '2350', debit_amount: 0, credit_amount: 1000 },
],
}
const reversal = { id: 'reversal-1', reverses_id: 'entry-1', source_type: 'storno' }
let jeCall = 0
const jeResults = [
{ data: original, error: null }, // fetch original (.single)
{ data: reversal, error: null }, // insert reversal (.single)
{ data: null, error: null }, // post reversal (await)
{ data: [{ id: 'entry-1' }], error: null }, // CAS original → reversed (await)
{ data: { ...reversal, lines: [] }, error: null }, // fetch complete (.single)
]
function jeBuilder() {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in', 'update', 'insert']) {
b[m] = vi.fn().mockReturnValue(b)
}
b.single = vi.fn().mockImplementation(async () => jeResults[jeCall++])
b.then = (resolve: (v: unknown) => void) => resolve(jeResults[jeCall++])
return b
}
const txUpdatePayloads: unknown[] = []
const txFilters: Record<string, unknown> = {}
const supabase = {
rpc: vi.fn().mockResolvedValue({ data: 8, error: null }),
from: vi.fn().mockImplementation((table: string) => {
if (table === 'journal_entries') return jeBuilder()
if (table === 'chart_of_accounts') {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in']) b[m] = vi.fn().mockReturnValue(b)
b.then = (resolve: (v: unknown) => void) =>
resolve({
data: [
{ id: 'acc-1930', account_number: '1930' },
{ id: 'acc-2350', account_number: '2350' },
],
error: null,
})
return b
}
if (table === 'journal_entry_lines') {
return { insert: vi.fn().mockResolvedValue({ error: null }) }
}
if (table === 'transactions') {
const b: Record<string, unknown> = {}
b.update = vi.fn().mockImplementation((payload: unknown) => {
txUpdatePayloads.push(payload)
return b
})
b.eq = vi.fn().mockImplementation((col: string, val: unknown) => {
txFilters[col] = val
return b
})
b.then = (resolve: (v: unknown) => void) => resolve({ error: null })
return b
}
return createMockChain()
}),
}
const result = await reverseEntry(supabase as never, 'company-1', 'user-1', 'entry-1')
expect(result.id).toBe('reversal-1')
expect(txUpdatePayloads).toEqual([{ journal_entry_id: null }])
expect(txFilters).toMatchObject({ company_id: 'company-1', journal_entry_id: 'entry-1' })
})
})